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    <title>2011 (4) TMI 852 - CESTAT, CHENNAI</title>
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    <description>The Tribunal set aside the impugned orders and remitted the cases to the adjudicating authority for a fresh decision, emphasizing the requirement of establishing a nexus between availed services and the business of manufacturing final products for the admissibility of service tax credit. The decision stressed the importance of providing explicit details regarding the purpose of availing services and granting assessees a fair chance to present their defense. The ruling upheld principles of natural justice and aimed to ensure a just resolution in matters concerning service tax credit eligibility.</description>
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      <description>The Tribunal set aside the impugned orders and remitted the cases to the adjudicating authority for a fresh decision, emphasizing the requirement of establishing a nexus between availed services and the business of manufacturing final products for the admissibility of service tax credit. The decision stressed the importance of providing explicit details regarding the purpose of availing services and granting assessees a fair chance to present their defense. The ruling upheld principles of natural justice and aimed to ensure a just resolution in matters concerning service tax credit eligibility.</description>
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